Page 26 - HEPACO 401(k) Summary Plan Description

The Plan Administrator

The plan administrator has the full power to decide what the plan provisions mean; to
answer all questions about the plan, including those about eligibility and benefits; and to
supervise the administration of the plan. The plan administrator's decisions are final.

Processing Distributions and Other Transactions

Distributions, investment directions, trades, and similar transactions shall be completed as
soon as administratively possible once the information needed to complete such
transaction has been received from you or whoever is providing the information. The time it
takes to complete a transaction is not guaranteed by the plan, plan administrator, trustee,
insurer, or us.

We, the plan administrator, or the trustee reserve the right not to value an investment
option on any given valuation date for any reason deemed appropriate by us, the plan
administrator, or the trustee.

Factors such as failure of systems or computer programs, failure of transmission of data,
forces that can't be controlled or anticipated, failure of a service provider to timely receive
values or prices, and corrections of errors will be used to determine how soon it is possible
to complete a transaction. While it is anticipated that most transactions will be completed in
a short period of time, in no event will the time needed to process a transaction be deemed
to be less than 14 days. The processing date of a transaction shall be binding for all
purposes under the plan and considered the applicable valuation date for any transaction.

Direct Rollovers

Certain benefits that are payable to you may be paid directly to another retirement plan or
IRA. The plan administrator will give you more specific information about this option when
it applies.

Rollovers From Other Plans

Under certain circumstances, you may roll over an amount from another plan to this plan.
The amount comes from contributions made because of your past participation in that
other plan. This is a rollover contribution and it becomes a part of your vested account.

The rollover contribution may come from:

· other qualified plans (including after-tax employee contributions and any portion of
a designated Roth account)

· tax sheltered annuity plans (including after-tax employee contributions and any
portion of a designated Roth account)

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